| 1 | 1 | | 83R5014 CJC-F |
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| 2 | 2 | | By: Otto, Button H.B. No. 3443 |
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| 3 | 3 | | |
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| 4 | 4 | | |
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| 5 | 5 | | A BILL TO BE ENTITLED |
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| 6 | 6 | | AN ACT |
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| 7 | 7 | | relating to the persons entitled to intervene in an appeal to a |
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| 8 | 8 | | district court of an ad valorem tax-related matter. |
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| 9 | 9 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 10 | 10 | | SECTION 1. Section 42.016, Tax Code, is amended to read as |
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| 11 | 11 | | follows: |
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| 12 | 12 | | Sec. 42.016. INTERVENTION IN APPEAL BY CERTAIN PERSONS. A |
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| 13 | 13 | | person is entitled to intervene in an appeal brought under this |
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| 14 | 14 | | chapter and the person has standing and the court has jurisdiction |
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| 15 | 15 | | in the appeal if the property that is the subject of the appeal was |
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| 16 | 16 | | also the subject of a protest hearing and the person: |
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| 17 | 17 | | (1) owned the property at any time during the tax year |
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| 18 | 18 | | at issue; |
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| 19 | 19 | | (2) leased the property at any time during the tax year |
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| 20 | 20 | | at issue and the person filed the protest that resulted in the |
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| 21 | 21 | | issuance of the order under appeal; [or] |
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| 22 | 22 | | (3) is shown on the appraisal roll as the owner of the |
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| 23 | 23 | | property or as a lessee authorized to file a protest and the person |
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| 24 | 24 | | filed the protest that resulted in the issuance of the order under |
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| 25 | 25 | | appeal; or |
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| 26 | 26 | | (4) acquires ownership of the property during the |
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| 27 | 27 | | pendency of the appeal and the person obtains an assignment of the |
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| 28 | 28 | | right to pursue the appeal from: |
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| 29 | 29 | | (A) a prior owner of the property with authority |
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| 30 | 30 | | to pursue the appeal; |
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| 31 | 31 | | (B) a court-appointed receiver with authority to |
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| 32 | 32 | | pursue the appeal under a court order; or |
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| 33 | 33 | | (C) a trustee under a deed of trust or similar |
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| 34 | 34 | | instrument if the person acquires the property at a foreclosure |
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| 35 | 35 | | sale and the property owner whose interest was foreclosed on had |
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| 36 | 36 | | authority to pursue the appeal. |
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| 37 | 37 | | SECTION 2. Section 42.016, Tax Code, as amended by this Act, |
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| 38 | 38 | | applies to an appeal that is pending on the effective date of this |
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| 39 | 39 | | Act or that is filed on or after the effective date of this Act. |
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| 40 | 40 | | SECTION 3. This Act takes effect immediately if it receives |
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| 41 | 41 | | a vote of two-thirds of all the members elected to each house, as |
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| 42 | 42 | | provided by Section 39, Article III, Texas Constitution. If this |
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| 43 | 43 | | Act does not receive the vote necessary for immediate effect, this |
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| 44 | 44 | | Act takes effect September 1, 2013. |
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